Nev. Rev. Stat. § 360A.130 — Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations

NRS  360A.130    Penalty for deficiency resulting from fraud or intentional
evasion of payment of tax or fee or of regulations.    If
any part of the deficiency for which a deficiency determination is made is
because of fraud or an intent to evade the payment of a tax or fee required by chapter 365 , 366
or 373 of NRS or NRS 445C.330 or 590.120 , or the regulations of the
Department adopted pursuant thereto, a penalty of 25 percent of the amount of
the determination must be added thereto.